Case Number: ITA 858/DEL/2021
Appellant: SBI Cards and Payment Services Private Limited (Now SBI Cards and Payment Services Limited), New Delhi
Respondent: ACIT, Circle-22(2), New Delhi
Assessment Year: 2016-17
Result: Appeal Dismissed as Withdrawn
Case Filed on: 2021-07-15
Order Type: Final Tribunal Order
Date of Order: 2022-11-16
Pronounced on: 2022-11-16
SBI Cards and Payment Services Private Limited (now SBI Cards and Payment Services Limited) filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘I’, New Delhi, challenging the order passed by the Assistant Commissioner of Income Tax (ACIT), Circle-22(2), New Delhi, for the assessment year 2016-17. The appeal concerned the issue of Education Cess.
The case was heard by Dr. B. R. R. Kumar, Accountant Member, and Sh. Yogesh Kumar US, Judicial Member, on 15.11.2022, and the order was pronounced on 16.11.2022.
The primary issue in the appeal was related to the claim for deduction of Education Cess.
On 07.11.2022, the appellant, SBI Cards and Payment Services Ltd., submitted a request for withdrawal of the appeal. The appellant decided to withdraw the appeal regarding the deduction of Education Cess.
The Revenue, represented by Sh. Rajesh Kumar, CIT DR, did not object to the withdrawal request submitted by the appellant.
The Tribunal noted the withdrawal request from the appellant and the lack of objection from the Revenue. Consequently, the Tribunal dismissed the appeal as withdrawn.
The ITAT Delhi dismissed the appeal filed by SBI Cards and Payment Services Ltd. regarding the issue of Education Cess for the assessment year 2016-17. The case was closed following the appellant’s request to withdraw the appeal.
In conclusion, ITA No. 858/DEL/2021 was dismissed as withdrawn, providing closure to the case concerning the deduction of Education Cess for the assessment year 2016-17.
Order pronounced in the open court on 16th November 2022.
Sd/- (Dr. B. R. R. Kumar)
ACCOUNTANT MEMBER
Sd/- (Yogesh Kumar US)
JUDICIAL MEMBER
Date: 16.11.2022
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR: ITAT
Assistant Registrar, ITAT, New Delhi
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